A privilege tax is imposed on a white goods retailer at a
flat rate for each new white good that is sold by the retailer. An excise tax
is imposed on a new white good purchased outside the State for storage, use, or
consumption in this State. The rate of the privilege tax and the excise tax is
three dollars ($3.00). These taxes are in addition to all other taxes. (1993, c. 471, s. 3; 1998-24, ss. 1,
7; 2000-109, s. 9(a).)

§ 105-187.22. Administration.

The privilege tax this Article imposes on a white goods
retailer is an additional State sales tax and the excise tax this Article
imposes on the storage, use, or consumption of a new white good in this State
is an additional State use tax. Except as otherwise provided in this Article,
these taxes shall be collected and administered in the same manner as the State
sales and use taxes imposed by Article 5 of this Chapter. As under Article 5 of
this Chapter, the additional State sales tax paid when a new white good is sold
at retail is a credit against the additional State use tax imposed on the
storage, use, or consumption of the same white good. (1993,
c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a).)

§ 105-187.23. Exemptions and refunds.

(a) Exemptions. - Except for the exemption for sales a
state cannot constitutionally tax, the exemptions allowed in Article 5 of this
Chapter do not apply to the taxes imposed by this Article.

(b) Refunds. - The refunds allowed in Article 5 of
this Chapter do not apply to the taxes imposed by this Article. A person who
buys at least 50 new white goods of any kind in the same sale or purchase may
obtain a refund equal to sixty percent (60%) of the amount of tax imposed by
this Article on the white goods when all of the white goods purchased are to be
placed in new or remodeled dwelling units that are located in this State and do
not contain the kind of white goods purchased. To obtain a refund, a person
must file an application for a refund with the Secretary. The application must
contain the information required by the Secretary, be signed by the purchaser
of the white goods, and be submitted by the date set by the Secretary. (1993, c. 471, s. 3; 1998-24, s. 7; 2000-109, s. 9(a); 2003-416,
s. 19(b); 2010-166, s. 3.5.)

§ 105-187.24. Use of tax proceeds.

The Secretary shall distribute the taxes collected under this
Article, less the Department of Revenue's allowance for administrative
expenses, in accordance with this section. The Secretary may retain the
Department's cost of collection, not to exceed four hundred twenty-five
thousand dollars ($425,000) a year, as reimbursement to the Department.

Each quarter, the Secretary shall credit twenty-eight percent
(28%) of the net tax proceeds to the General Fund. The Secretary shall
distribute the remaining seventy-two percent (72%) of the net tax proceeds
among the counties on a per capita basis according to the most recent annual
population estimates certified to the Secretary by the State Budget Officer.
The Department shall not distribute the tax proceeds to a county when notified
not to do so by the Department of Environmental Quality under G.S. 130A-309.87.
If a county is not entitled to a distribution, the proceeds allocated for that
county will be credited to the White Goods Management Account.

A county may use funds distributed to it under this section
only as provided in G.S. 130A-309.82. A county that receives funds under this
section and that has an interlocal agreement with another unit of local
government under which the other unit provides for the disposal of solid waste
for the county must transfer the amount received under this section to that
other unit. A unit to which funds are transferred is subject to the same
restrictions on use of the funds as the county. (1993,
c. 471, s. 3; 1993 (Reg. Sess., 1994), c. 769, s. 15.1(b); 1998-24, ss. 2, 7;
2000-109, s. 9(a); 2004-203, s. 5(i); 2007-323, s. 24.1; 2013-360, s. 14.17(a);
2015-241, s. 14.30(u).)